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1、固定资产税收与会计制度差异分析（Analysisofthedifferencebetweenfixedassetstaxandaccountingsystem）AnalysisofthedifferencebetweenfixedassetstaxandaccountingsystemAnalysisofthedifferencebetweenfixedassetstaxandaccountingsystem2008-12-2015:15:31First,thedifferencebetweenfixedassetstaxandaccoun
2、tingsystemThedifferencesbetweenthetaxsystemandtheaccountingsystemofthefixedassetsareconcentratedintwoaspects:thevaluationdifferenceandthevaluetransferdifference.(1)differenceinvaluationoffixedassets;Theenterpriseaccountingsystemandthetaxlawstipulatethattheinitialcostofthea
3、cquisitionofthefixedassetsshallbeaccountedforaccordingtotheactualcost.Inadditiontotherestructuringofdebt,mergersandacquisitions,andtheinitialcostoffixedassetsacquiredthroughnonmonetarytransactions,thetaxlawisdifferentfromtheaccountingsystem,andingeneral,thetwoarebasicallyt
4、hesame.1.fixedassetsinvestedbyinvestors.Theprovisionsofthetaxlawmustbedeterminedaccordingtotheconfirmationofthereasonableprice,contractoragreementtodeterminethepriceofinvestmentevaluation,obtainedthevalueoffixedassetsshallbeinconformitywiththeactualvalue,cannotbefullyconfi
5、rmedbybothpartiesaccordingtotheinvestmentvalueofthestandard,andtheenterpriseaccountingsystemaccordingtoinvestorsrecognizedvalueastheoriginalvalueoffixedassets.2.fixedassetsforfinancingleases.Thetaxlawshall,inaccordancewiththeleaseagreementorcontractdeterminetheprice,plustr
6、ansportation,insurance,installationandcommissioningfees,andbeforetheuseofinterestpaymentsandexchangeprofitsandlosses,suchasthevalueofthevaluation.Theenterpriseaccountingsystemprovidesthattheminimumvalueoftheoriginalbookvalueoftheleasedassetandtheminimumleasepaymentvalueatt
7、hebeginningoftheleaseisthelowerofthebookvalue.Iftheproportionofthetotalamountoftheleasedassetstothetotalassetsoftheenterpriseisequaltoorlessthan30%,theminimumvalueoftheleasepaymentmaybeusedasthevalueofthefixedassetsatthecommencementdateofthelease".3.thefixedassetsacquiredb
8、ytheenterpriseandacquiredbythedebtorinnoncashassetsorexchangedbynonmonetarytransactions.T
